Registration number SC240936 St Ninians Kids Club Statutory Report for the year ended 31 July 2024 ## St Ninians Kids Club ## Company information Company number SC240936 nae ee Accountants Access Business Services (Edinburgh) Limited S4 Stableblock - Holyrood Business Park 146 Duddingston Road West Edinburgh EH16 4AP Business address c/o St Ninians R.C. Primary School 150 Restalrig Road South Edinburgh EH7 6JA ## St Ninians Kids Club ## Contents ||Page| |---|---| |Directors’ report|1| |Independent Examination|2| |Profit and loss account|3| |Balance sheet|4-5| |Notestothefinancialstatements|6-7| St Ninians Kids Club Directors' report for the year ended 31 July 2024 The directors present their report and the financial statements for the year ended 31 July 2024. The Company is Limited by guarantee and does not have a share capital. ## Principal activity The principal activities of the company are the care and education of children in need of care durin out of school hours and school holidays, the provision of facilities for the recreation and other leisuré time occupation of such children in the interest of social welfare with the object of improving the conditions of life, and the education and training of persons providing such care, education an recreation facilities ## Directors The directors who served during the year are as stated below: This report has been prepared in accordance with the provisions applicable to companies entitled t the small companies’ exemption. This report was approved by the Board on 15 April 2025, and signed on its behalf by: **----- Start of picture text -----**
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Page | St Ninians Kids Club ## Independent Examination of accounts for the year ended 31 July 2024 I have carried out an independent examination of the accounts of St Ninians Kids Club for the year ended 31 July 2024. This report is in respect of an examination carried out under section 44(1)(a) of the Charities and Trustee Investment (Scotland) Act 2005. In my opinion, no matter has come to my attention in connection with the examination which gives reasonable cause to believe that in any material respect: - (1) Accounting records have not been kept in respect of the charity in accordance with section 44(1)(a) of the 2005 Act, and regulation 4 of the Charities Accounts (Scotland) Regulations 2006. - (2) The accounts do not accord with those records. - (3) The Statement of Financial Activities and Balance sheet do not comply with the requirements of regulations 8 of the Charities Accounts (Scotland) Regulations 2006. In my opinion, no matter has come to my attention which should be drawn in this report to enable a proper understanding of the accounts to be reached and that: - (1) There has been no material expenditure or action which appears not to be in accordance with the purpose of the charity. - (2) Any information or explanation to which I am entitled to under regulation 13 of the Charities Accounts (Scotland) Regulations 2006 has been afforded to me. ## Access Business Services (Edinburgh) Limited Date: 15 April 2025 Page 2 St Ninians Kids Club ## Profit and loss account ## for the year ended 31 July 2024 |||Continuing|operations| |---|---|---|---| |||2024|2023| |Sales|Notes|£|i| |After School Club Fees
Breakfast Club Fees
Grants
Other income||39,730
8,950
39|36,694
8,655
350
658| |Cost of Sales||48,719|46,357| |Materials||165|34| |Gross Profit||165-
48,554|34
46,323| |Distribution Expenses|||| |Sundry Expenses allowable||114|| |Administration Expenses||114|| |After School Club Salaries
Breakfast Club Salaries
Inland Revenue PAYE
Inland Revenue NI
Pension Contributions
Training Expenses
First Aid Training
Breakfast Club Expenses
Insurance/Inspection
Cleaning
Equipment
Printing Postage and stationery
Telephone
Float Expenses
Legal and professional
Accountancy
Late filing penalties
Staff Expenses
Leavers Expenses
Ex-gratia staff/committee
Subscription fees||42,549
6,882
1,432
1,963
106
35
120
367
18
516
8
430
572
25
456
120
317
15
34|33,946
3,349
294
514
1,623
120
357
9
630
300
533
877
1,500
70
97
115
35| |(Loss)/profit||25,965
(7,525)|44,369
1,954| There are no recognised gains or losses other than the profit or loss for the above two financial years. The notes on pages 6 to 9 form an integral part of these financial statements. Page 3 ## St Ninians Kids Club ## Balance sheet as at 31 July 2024 **----- Start of picture text -----**
|||||||| |---|---|---|---|---|---|---| |2024|2023| |Notes|£|£|£|£| |Fixed|assets| |Tangible|assets|6|4,046|2,978| |Current|assets| |Cash|at|bank and|in|hand|22,337|32,143| |Creditors:|22,337|32,143| |amounts|falling| |due within one year|7|(1,453)|(2,666)| |Net current assets|20,884|29,477| |Total|assets|less|current| |liabilities|24,930|32,455| |Net assets|24,930|32,455| |Reserves| |Profit|and|loss|account|9|24,930|32,455| |Members' funds|10|24,930|32,455| **----- End of picture text -----**
The directors' statements required by Sections 475(2) and (3) are shown on the following page which forms part of this Balance Sheet. The notes on pages 6 to 9 form an integral part of these financial statements. Page 4 St Ninians Kids Club ## Balance sheet (continued) Directors' statements required by Sections 475(2) and (3) for the year ended 31 July 2024 For the year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. ## Directors’ responsibilities: ¢ The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and * The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime. These accounts were approved by the directors on 15 April 2025, and are signed on their behalf by: Registration numberSC240936 ee The notes on pages 6 to 9 form an integral part of these financial statements. Page 5 St Ninians Kids Club Notes to the financial statements for the year ended 31 July 2024 ## 1.Accounting policies ## 1.1. Accounting convention with The financial statements are prepared under the historical cost convention and in accordance the applicable accounting standards in the United Kingdom and Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2005) **----- Start of picture text -----**
||||||||| |---|---|---|---|---|---|---|---| |2.|Fixtures,| |Tangible|fixed|assets|fittings and| |equipment|Total| |£|£|£| |Cost| |At|1|August|2023|2,978|-|2,978| |Additions|769|299|1,068| |At 31|July|2024|3,747|299|4,046| |Net|book|values| |At 31|July|2024|3,747|299|4,046| |At 31|July|2023|2,978|-|2,978| |3.|Creditors:|amounts|falling|due|2024|2023| |within|one|year|£|£| |Other|creditors| |Accruals|-|2,222| |and|deferred|income|1,453|444| |1,453|2,666| |4.|Reconciliation|of movements|in|shareholders’|funds|2024|2023| |£|£| |(Loss)/profit|for|the|year|(7,525)|1,954| |Opening|shareholders'|funds|32,455|30,501| |Closing|shareholders’ funds|24,930|32,455| **----- End of picture text -----**
Page 6 St Ninians Kids Club ## 5. Controlling Party There is no controlling party. 6. Company limited by guarantee and does not have share capital. Page 7